Research On Application Of Risk-oriented Internal Auditing In YQ Coal Enterprises

The era of globalization to bring development opportunity the domesticent erprises,alsomake enterprises face more risks.Enterprise in the face of fierce market competition is more and more complicated operating environment,the more reveal the importance of comprehensive risk management,the role of internal audit in risk management can not be replaced,also played a significant role in internal control.Risk-oriented internal auditing as a new concept,the theoretical circle has not yet formed a unified conclusion.Therefore,the research of risk oriented internal audit for the practical significance of the big domestic,have very strong research value The risk oriented internal audit is a new auditing mode,the enterprise's goal as their goal,focus on the risk,to study the risks faced by enterprises from all aspects of the enterprise,and the effective control of risk,to help enterprises achieve profit and achieve goals.The model effectively combines risk management and corporate governance philosophy,and is the best choice for the development of internal audit.The coal industry is the basic industry of our country,and has a very important position in the industry.However,the economic system of our coal enterprises is relatively backward,and the personnel management and organizational structure are not advanced enough for enterprises.With the development of the coal industry faster and faster,the organizational structure of the industry is constantly improving,but there are still a lot of enterprise management personnel management concept is relatively old.In the future,with the development of the coal industry more and more rapidly,the management mode of enterprise is more and more advanced,and the technology is more and more mature.For the coal industry,both opportunities and challenges exist.At the same time,with the rapid development of the coal industry and market,enterprises will also face various risks.This article mainly carries on the research to the YQ coal enterprise,carries on the reason analysis to the YQ coal enterprise discovery question,and gives the related solution countermeasure.YQ coal enterprise is a large domestic enterprise.The internal risk oriented internal audit model has been used in the enterprise,but the internal system construction is not perfect enough and needs further improvement.Based on reading a lot of literature,according to the actual existence of YQ coal enterprises,through the analysis of field investigation,and investigation and analysis,found that the internal audit questions and give some suggestions for the related.This article is divided into five parts: the first part is introduction,mainly introduced the research background and significance of this articl,Risk-oriented internal audit of the related literature review,research ideas.The second part is theoretical part of the coal enterprise risk oriented internal audit,mainly for the risk-oriented internal auditing of the connotation,features,functions,objectives and other related concepts and risk oriented internal audit program to carry on the corresponding introduction,mainly including building risk database,the establishment of internal audit plan and goal,prepare audit plan,specific audit implementation stage and the follow-up audit,the audit report stage,also introduced the content of risk-oriented internal audit of coal enterprise and related theory foundation of risk-oriented internal audit theory basis for this article.The third part introduces the YQ,organization structure and the basic situation of the coal enterprises risk-oriented internal auditing in the analysis of the application of YQ coal enterprises,points out the YQ risk-oriented internal auditing problems existing in the coal enterprises and has carried on the reason analysis to the problem.In the case analysis,this paper mainly aimed at YQ present situation of the internal audit of coal enterprise,how to establish a risk assessment model and risk analysis and research.Experience in the fourth part is the part for reference,this paper introduces the basic situation of shanxi coal,from the analysis of shanxi coal risk-oriented internal audit related experience,and experience are: to establish perfect risk information database and build effective risk assessment system,optimization of enterprise internal audit organization pattern.The fifth part for YQ problems existing in the coal enterprise puts forward four Suggestions,mainly optimizing YQ coal enterprise internal audit environment,strengthening the construction of YQ coal enterprise internal audit risk assessment system,improvement of YQ coal enterprise audit methods and audit technology,cultivating high-quality comprehensive internal audit personnel YQ coal enterprises.